V BINU V. COMMISSIONER OF INCOME TAX (APPEALS-III)

WP(C)/8191/2015

AI Insights

The case involves V. Binu, the petitioner, who challenged the assessment orders issued by the Income Tax Department for the years 2005-2006 to 2009-2010. The petitioner had filed appeals against these orders, which were pending before the Commissioner of Income Tax (Appeals-III). Meanwhile, a demand notice for recovery of the assessed amounts was issued to the petitioner. The petitioner sought relief from the High Court of Kerala, arguing that the recovery should be stayed until the appeals were decided. The court heard arguments from both sides and decided to direct the 1st respondent to expedite the appeal process and stay the recovery actions until the appeals were resolved.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 699139 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-03-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T K KRISHNAN
• Keywords: Appeal Pending; Demand notice; Income tax assessment; Recovery of Tax
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF MARCH 2015/26TH PHALGUNA, 1936 WP(C).No. 8191 of 2015 (Y) --------------------------- PETITIONER(S): -------------------------- V.BINU, AGED 45 YEARS, S.B.BHAV AN, ANACODE, VAVARAMBALAM KOITHOORKONAM, THIRUVANANTHAPURAM. BY ADV. SRI.T.K.ANANDA KRISHNAN RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS-III) INCOME TAX DEPARTMENT, KERA BHAVAN, KOCHI 682016 2. DEPUTY COMMISSIONER INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE THIRUVANANTHAPURAM. 695001 3. ASSISTANT COMMISSIONER INCOME TAX INCOME TAX DEPARTMENT, CENTRAL CIRCLE-I THIRUVANANTHAPURAM.695001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8191 of 2015 (Y) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1- THE TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 18.12.2010 EXT.P2- TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2005-2006 EXT.P3-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2006-2007 EXT.P4-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2007-2008 EXT.P5- TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2008-2009 EXT.P6-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2009-2010 EXT.P7- TRUE COPY OF THE APPEAL NO. 165 OF 2011 EXT.P8- TRUE COPY OF THE APPEAL NO. 166 OF 2011 EXT.P9- TRUE COPY OF THE APPEAL NO. 167 OF 2011 EXT.P10- TRUE COPY OF THE APPEAL NO. 168 OF 2011 EXT.P11- TRUE COPY OF THE APPEAL NO. 169 OF 2011 EXT.P12- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT EXT.P13- TRUE COPY OF THE LETTER ISSUED BY THE PETITIONER IN REPLY TO EXHIBIT P12 RESPONDENT(S)' EXHIBITS: NIL. --------------------------------------- //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.8191 OF 2015 (Y) ----------------------------------- Dated this the 17th day of March, 2015 J U D G M E N T Against Exts.P2 to P6 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P7 to P11 appeals before the 1st respondent and the same is stated to be pending before the 1st respondent. In the meanwhile, Ext.P12 demand notice has been served on the petitioner for recovery of the amounts confirmed against him by the assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 1st respondent shall consider and pass orders on Exts.P7 to P11 appeals within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(C).No.8191/2015 2 2.It is made clear that no recovery steps for recovery of amounts confirmed against petitioner pursuant to Exts.P2 to P6 assessment orders shall be kept in abeyance till orders are passed by the 1st respondent as directed above and communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp "